I literally laughed out loud in my living room when this man started talking about twerking. Wonderful. We need more teachers like you in the world

@UWorldAccounting

8 жыл бұрын

+Denise T Thank you!

@michaelizzo6520

5 жыл бұрын

I love Roger!! Just passed my last exam thanks to Roger and his crazy twerking and antics!! Highly recommended and I’ve told all my friends...dude forget Becker...Roger makes you want to watch lectures!!

@mauricioalejandro74

4 жыл бұрын

Denise T This guy is an awesome teacher. I plan to purchase his prep course.

Roger, your teaching style shows that you want us to learn rather than you just teach and done with it. You really want us to pass, your teaching enthusiasm shows your honest interest in teaching.

@UWorldAccounting

8 жыл бұрын

+So Risky We truly care about our students! Thanks for the positive feedback!

TT, BPO, 75 or 90. Thank you for the Earworm! Fantastic

This is the only person that is so excited about accounting, keep it up.

Lol. Your presentation is so exciting, I'm prevented from falling asleep or losing interest. Thanks Roger.

LOL good way of teaching. All teachers should watch this. TT, BPO, 75 or 90.....I remember them already hahha

@UWorldAccounting

8 жыл бұрын

Thanks Joe! Glad we could help!

Just came over from a post of yours on the AICPA's website. Looks like a great tool for review, keep up the enthusiasm sir!

Amazing Instructor. I was hooked right away.

@UWorldAccounting

9 жыл бұрын

Jay Cee Thank you for the great feedback!

Lively. Not boring. And I'm learning. Thank you so much. Loving how u teach! :)

@UWorldAccounting

7 жыл бұрын

Thanks Hazel! Happy studying!

omg... u r the better than best. whatever u teach, we get it right away. thankful

@UWorldAccounting

5 жыл бұрын

Thanks Dipesh! That's definitely what we're here to do! Glad we could make studying easier for you. :)

Thank you! This was so incredibly helpful. I have Becker and the book and lecture left me so confused going into the MCQs that I started searching for help online and found this video! I am going to watch all the other videos uploaded here to help me study for FAR!

@UWorldAccounting

7 жыл бұрын

That's awesome, Sally! So glad you found us. Best of luck to you on FAR and we're always happy to help. You've got this! #HelloCPA

I'll remember this for my exam on Tuesday. Thanks for the song haha !!

@UWorldAccounting

7 жыл бұрын

Awesome! Glad we could help! And you're welcome for the song. #HelloCPA

I like you. I like your way of teaching.

@UWorldAccounting

8 жыл бұрын

+Emmanuel Hope Thank you!

@hichamworkers1962

8 жыл бұрын

+Emmanuel Hope I\'m not sure but ,if anyone else trying to find out how to take the cpa try Renkarter Study System Report ( search on google ) ? Ive heard some great things about it and my neighbor got cool results with it.

Many thanks, you have great way to teaching

@UWorldAccounting

8 жыл бұрын

Thank you Mohamed! We definitely find our job very rewarding!

I like you so much sir how you to do lectures. I really understands.. ❤❤...

@UWorldAccounting

5 жыл бұрын

That's great to hear! That's exactly what we aim to do! :)

Love this teacher style .. I wish I hadn't bought Becker .. really want to get roger :( !!

@UWorldAccounting

7 жыл бұрын

Hi Kin. Thanks for the positive feedback. We do offer a Fresh Start discount for those who went with another CPA review provider and would like to switch. You can learn more about it here: www.rogercpareview.com/cpa-courses/discounts/fresh-start Whatever decision you make, we wish you happy studies and know you can do it! #HelloCPA

Roger A++++++.thanks

@UWorldAccounting

8 жыл бұрын

+airlia dazen Awesome!

Very good teaching skills! Is there any way i could get hold of more teaching videos not present in the playlist? I’d be willing to pay, if the price is affordable for me :)

@UWorldAccounting

6 жыл бұрын

Thanks Jonjalani! If you enroll in any one of our course packages, you will receive full access to all the lecture videos. You can find out more about package pricing and our financing options here: www.rogercpareview.com/cpa-courses

Sir I need your lecture on Capital lease lessor's point of view please I have done lessee point of you from your lecture and cant understand lessor one without your lecture please

Tt bpo 75 90~~

Hello Sir Roger, Is the principle for incremental borrowing rate and implicit rate applicable also to IFRS (IAS17 to be specific). It only state their that use implicit or ibr, whichever is practicaly determinable, but if both rates are known to lessee, use the implicit rate. In contrast to US Gaap, and as per your video uploaded, use the lowest rate known to lessee. By the way, I really like the way you deliver the subject, I am a Filipino CPA who admires teachers like you. I hope God will give you more strength to help more cpa aspirants, including cma as well. Thanks Sir. :)

@UWorldAccounting

7 жыл бұрын

For IFRS, first the implicit rate is used. However, if the implicit rate is not known, then the incremental borrowing rate is used. For GAAP, first the incremental borrowing rate is used unless the implicit rate is both lower than the incremental borrowing rate and known. Great question! Thank you for watching!

Is there a video where you explain the sale leaseback leases?

@UWorldAccounting

8 жыл бұрын

+baby preicous Not at the moment, but be sure to subscribe to our channel so that you get updated when we upload videos to our channel.

Does still apply for the new lease standard?

@UWorldAccounting

6 жыл бұрын

Hello SmartyYang! Yes, this mnemonic is still relevant for how capital leases are currently handled. Thanks for watching!

2020 you gotta add the #5 custom lease to the song 😂

Help! I'm in the real world, already a CPA, and the classroom NPV of MLP > 90% of FMV crumbles for me. Here's why... if you know the FMV, then you know the implicit rate because you can easily calculate it. Right? So, if you discount the payments using an implicit rate based on FMV, then the NPV of MLP will ALWAYS be 100% of fair market value!!! It will ALWAYS be a capital lease!!! Also, you are supposed to use the lower of the implicit rate and the incremental rate. Great! Is there a rule that says if the the implicit rate is negative, then you use the incremental rate. Because using the incremental rate in place of a negative implicit rate is the only scenario where NPV of MLP < 90% of FMV. Can someone show me an example that helps correct me if I'm wrong. I feel like a crazy person right now. Also, here's another mind blower that makes these rules implode, RENTAL rates are always HIGHER than principal and/plus interest rates so you would reach 90% of the FMV way faster in a true rental situation. If you rent a $500 lawnmower for a day for $50, in a 100 days you could purchased that outright. So, should I capitalize that lawnmower? No. There is a rule in ASPE (not US GAAP) that allows for operating lease if lease is under a year. In IFRS, every lease over 1 years is capitalized... period. No fancy math except finding the implicit rate. Comments?

@UWorldAccounting

7 жыл бұрын

Thank you for watching. As you know, studying for the scenarios for the CPA Exam are more basic in comparison to real world scenarios. It would probably be helpful for you to discuss your questions with a fellow CPA or colleague who can address the details of your question(s). Congrats on being a CPA!

Where is part 2???

@UWorldAccounting

5 жыл бұрын

Check out our course for updated and complete sets of lectures. Click here to start your free trial: www.rogercpareview.com/cpa-courses/free-trial

2019 lease update?

@UWorldAccounting

5 жыл бұрын

Great question, Paul Han! Check out this blog and video about 2019 CPA Exam changes: www.rogercpareview.com/cpa-exam/about/changes

@paulhan7770

5 жыл бұрын

@@UWorldAccounting Thank you!

@UWorldAccounting

5 жыл бұрын

You're welcome! :)